2. On June 30, 2021, Cey, Inc. exchanged 6,000 shares of Seely Corp. $30 par value common stock for a patent owned by Gore Co. The Seely stock was acquired in 2021 at a cost of $165,000. At the exchange date, Seely common stock had a fair value of $48 per share, and the patent had a net carrying value of $310,000 on Gore's books. Cey should record the patent at